Types of Terumot and Ma'aserot

When the Temple was standing, a field owner had to set aside a significant amount of his agricultural produce and give it to the recipients, who were the priests, Levites, and the poor, according to the various tithes. In total, there were five types of terumot and ma'aserot:

Terumah Gedolah – This offering was given to the priest. The Torah did not specify an amount for this offering, but the Sages established measurements: A good eye – 2.5% of all produce. An average eye – 2%, and a bad eye – 1.6%.

Ma'aser Rishon – A tenth (10%) of the remaining produce, given to the Levite.

Terumat Ma'aser – From the ma'aser that the Levite received, he brings 10% to the priest. In total, this amounts to 1% of all the produce.

Ma'aser Sheni – 10% of the total produce that remained after giving to the priest and Levite (approximately 9% of the total produce), this second tithe is brought to Jerusalem and eaten there in a state of ritual purity. This tithe applies in years 1, 2, 4, 5 of the Shemitah cycle [for example, the year 5772 was the fourth year of the Shemitah cycle, and ma'aser sheni was separated from the produce]. If the owner does not want to bring the fruits to Jerusalem, the Torah allowed him to redeem the fruits with money at their full value, and add an external fifth, that is 25%. He then brings the money to Jerusalem, buys food items there, and eats them in purity in Jerusalem.

Ma'aser Ani – In the 3rd and 6th years of the Shemitah cycle, ma'aser ani applies instead of ma'aser sheni, and it must be given to the poor.

In our days, when we don't have the Temple, and we don't have ritually pure priests, we cannot eat ma'aser sheni in Jerusalem. The obligation to separate still exists as in the time of the Temple, but the amount of separation and the method of giving differs from the Temple era as follows:Terumah Gedolah – One separates any amount, according to Torah law. (Since there is no relevance to increase for the priest, because in any case he cannot eat it or use it). The terumah is sacred and its mitzvah is to be burned for food items, and buried for beverages. It is possible to be lenient and bury food items as well. This law also applies today. One can designate a "terumah bin" at home, and place the terumah there until it rots, and then it can be thrown away. (For doubtful tevel, some permit wrapping it in two coverings and throwing it in the garbage).

Ma'aser Rishon – One separates the tenth (10%) of the remaining yield, and the 9% that is supposed to remain with the Levite, even today must be given to the Levite when the fruits are definitely tevel. For fruits that are possibly tevel, one does not need to give to the Levite, but leaves them within the fruits and the owner can also eat them (since they have no sanctity). The manner of giving to the Levite is not easy to perform, and it is advisable to consult with "Beit HaMa'aser" of the Institute about the appropriate manner of giving for each person.

Terumat Ma'aser – Today the owner performs the separation instead of the Levite, that is, separates a tenth of the first tithe [a total of 1% of the total yield], and sets it aside, and designates it as "terumat ma'aser" – The offering is sacred and should be treated as explained above for terumah gedolah.

Ma'aser Sheni – 10% of the remaining yield, which is about 9% of the total produce, the owner designates and identifies its location within the fruits (but doesn't separate it from the fruits), and redeems the sanctity for one prutah (currently about 15 agorot), including the fifth that must be added. The laws of the prutah are numerous, and we will write about this in the coming weeks.

Ma'aser Ani – In the 3rd and 6th years of the Shemitah cycle, ma'aser ani applies instead of ma'aser sheni, and for fruits that are definitely tevel, one must give ma'aser ani to the poor even today. For fruits that are doubtfully tevel, one can say to the Levite: "The burden of proof is on the claimant – bring evidence that these fruits are not tithed and take your tithes" (and some are stringent even with doubtful tevel to give to the poor, since in a doubt regarding an obligation to the poor, we rule strictly).

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